Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

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Section
1352

Alternative tax on qualifying shipping activities

Section
1353

Notional shipping income

Section
1354

Alternative tax election; revocation; termination

Section
1355

Definitions and special rules

Section
1356

Qualifying shipping activities

Section
1357

Items not subject to regular tax; depreciation; interest

Section
1358

Allocation of credits, income, and deductions

Section
1359

Disposition of qualifying vessels